Section 49

INTRODUCTORY

1  CTA 2009 is amended as follows.

NON-MARKET LOANS

2  [Inserts CTA 2009, s. 446A.]

TRANSFER PRICING

3  [Inserts CTA 2009, s. 446(8).]

4  [Inserts CTA 2009, s. 693(6).]

EXCHANGE GAINS AND LOSSES

5  [Inserts CTA 2009, s. 447(4A).]

6  [Inserts CTA 2009, s. 448(3).]

7  [Inserts CTA 2009, s. 449(4A).]

8  [Inserts CTA 2009, s. 451(4A).]

9(1)  Section 452 (exchange gains and losses where loan not on armʼs length terms) is amended as follows.

9(2)  [Substitutes CTA 2009, s. 452(3).]

9(3)  [Amends CTA 2009, s. 452(4).]

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